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Target cost tool to achieve competitive advantage
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Target costing is one of the modern techniques in strategic Management accounting, Is has shown active adoption to changes in current business environments, In addition, is has seen a growth in strategic approach, The goal of using target costing is to build and strengthen competition abilities of economic units through introducing appropriate ways to decrease cost values while maintaining and improving quality of product, So this study is aim to show how can  economic units use target costing to achieve competitive advantages .

 

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Publication Date
Wed Feb 20 2019
Journal Name
Political Sciences Journal
Towards a new global leadership to combat international terrorism
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In the early 1990s, as the beginning of the new unilateral leadership of global power by the United States, a new climate of rivalry emerged between revolutionary jihad and national jihad. Al-Qaeda has played on both sides to promote its agenda in support of global jihad. The veteran Afghan warriors returned to the Arab world after the play against the Soviet army "infidel" in Afghanistan after the Soviet invasion of Afghanistan in 1979 and until the disintegration of the Soviet Union in 1990. The Arab world is looking for roles to attract international forces seeking to implement specific projects that need a combat tool . Al-Qaeda has tried to exploit national conflicts and the emergence of sectarian political streams in the Middle Eas

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Publication Date
Wed Aug 03 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The relationship of forensic accounting to detecting tax fraud
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Tax fraud is following different methods of tax evasion (bypassing the laws, instructions and regulations related to tax) by not showing the real taxable income by using laws, instructions and regulations improperly, and because of the weak basic role of forensic accounting in detecting and reducing tax fraud, the problem has become more influential on the state general tax income. The main objective of the research is to identify forensic accounting and the extent to how it can be applied in the General Tax Authority to assist forensic authorities in issuing judgments in fraud cases. To achieve the objectives of the research, the descriptive analytical approach was used to reach the topic of the research, and a questionnaire (co

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Publication Date
Sun Apr 23 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Growth and Yield For Sesame Cultivars Related to Boron
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  A field experiment was conducted through 2010-2011 in the experimental field return to AlKut forest project near the Tigris river\ General Directorate of Horticultural and Forestry at Wasit governorate. The purpose of this research is to know the response of four cultivars of Sesame to Foliar nutrition with Boron. R.C.B.P. were used with split plot in four Replications including main plot cultivars, Ishtar, Babel, Al-Rafidain, local. While sub-plot included four concentrations of boron (0,50,100, 150) mgb/L-1.   The result showed that Al-Rafidain was superior in the average of plant height and % of oil over all cultivars, while the local cultivars gave higher average of number of branches for plant and the highest first

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Publication Date
Fri May 01 2015
Journal Name
Journal Of Engineering
Resistance to Moisture Damage of Recycled Asphalt Concrete Pavement
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Recycled asphalt concrete mixture are prepared, artificially aged and processed in the laboratory to maintain the homogeneity of recycled asphalt concrete mixture gradation, and bitumen content. The loose asphalt concrete mix was subjected to cycle of accelerated aging, (short –term aging) and the compacted mix was subjected to (long -term aging) as per Super-pave procedure. Twenty four Specimens were constructed at optimum asphalt content according to Marshall Method. Recycled mixture was prepared from aged asphalt concrete using recycling agent (soft asphalt cement blended with silica fumes) by (1.5%) weight of mixture as recycling agent content. The effect of recycling agent on aging after recycling process behavior

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Publication Date
Fri Mar 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
Compared to the poverty indicators in Iraq in 2007
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     There is poverty because of the difference in capacity and material resources, Previously poverty known on the basis of disparity between income and inadequate income. It realize later that fare wore effects of poverty is the erosion of human capital. The human poverty is the loss of food, education, health care and shelter.

     In order to provide a database that target the poor  , it have been propped a document on the features of poverty and the whereabouts of the poor and the rate of disparity between provinces.

    Here the goal of the research is the identify the factors affecti

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Publication Date
Fri Dec 30 2022
Journal Name
Iraqi Journal Of Science
Proinflammatory Activation of Osteoclasts Due to High Prolactin Level
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    High concentrations of prolactin (PRL) during the lactation period have an essential role in milk production by mammary glands stimulation. PRL may have an impact on calcium regulation and bone mineral density. We investigated if the PRL concentration during the lactation period could influence osteoclast (OC)  activation and bone mineral density (BMD). In vivo, the Calcium Detection Assay, and ELISA were used to detect serum calcium, PRL, and inflammatory cytokines, respectively. BMD was evaluated by µ-CT in six months old female mice during lactation. The osteoclast (OC) activity was detected by Tartrate-resistant acid phosphatase (TRAP), Immunohistochemistry (IHC), and hematoxylin and eosin (H&E). In vitro, osteoclast dif

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Publication Date
Mon Nov 09 2020
Journal Name
Construction Research Congress 2020
How to Improve Workforce Development and Sustainability in Construction
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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Ranking Function to Solve a Fuzzy Multiple Objective Function
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In this paper two ranking functions are employed to treat the fuzzy multiple objective (FMO) programming model, then using two kinds of membership function, the first one is trapezoidal fuzzy (TF) ordinary membership function, the second one is trapezoidal fuzzy weighted membership function. When the objective function is fuzzy, then should transform and shrinkage the fuzzy model to traditional model, finally solving these models to know which one is better

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Publication Date
Thu Jul 01 2021
Journal Name
Civil Engineering Journal
The Cognition Role to Understanding Planning and Architectural Production
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This paper focuses on the concept of cognition and its clarification in the light of Islamic epistemology. Knowledge passes through two essential parts: conception and assent. Conception explains simple knowledge, while assent explains knowledge involving a judgment. The paper proceeded with the identification of the problem of relationship blurring between cognition and knowledge. The external and inner senses have explained the relationship between the stages of knowledge and cognition. The external senses receive stimuli and form primary conceptions. These conceptions transfer to the first part of the inner senses, which is common sense; it collects the sensations and transmits them to pictorial power. Secondary conceptions are f

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Publication Date
Wed Jan 01 2014
Journal Name
The Saudi Journal For Dental Research
Oral cancer trends in Iraq from 2000 to 2008
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Abstract Background The aim of this study was to identify differences in oral cancer incidence among sexes, age groups and oral sites over time in Iraqi population. Methods Data was obtained from Iraqi cancer registry, differences and trends were assessed with the Wilcoxon matched-pairs signed-ranks test and Regression test, respectively. Results In Iraq from 2000 to 2008, there were 1787 new cases of oral cancer registered, 1035 in men and 752 in women. Cancer at all oral sites affected men more than women. The Tongue other (ICD-02) is the most frequent site follow by lip (ICD-00). Conclusion The decrease in the percent of oral cancer incidence in Iraq not compatible with the high percent of exposure to the risk factors, Iraqi cancer regis

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